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September 1, 2023
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Single Member LLC (Husband), Work from Home Deduction, Married Filing Jointly, Both Spouses Pay Rent

  • September 1, 2023
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I own a Single Member LLC and have an exclusive work from home space, my wife and I file jointly, and we each pay half of the rent. We do not live in a community property state (NY). My question is, when calculating the work from home deduction do I use the full amount of rent that we pay, or is it based on the half that I pay?

 

Additionally, how would the work from home deduction be calculated if we were to file separately?

Best answer by Opus 17

Use the total rent, that's the cost of the home.  The fact that you choose to keep your personal finances separate doesn't change the fact that you are married, together you rent the entire home, and your office is a portion of the entire home.

1 reply

Opus 17Answer
Employee
September 1, 2023

Use the total rent, that's the cost of the home.  The fact that you choose to keep your personal finances separate doesn't change the fact that you are married, together you rent the entire home, and your office is a portion of the entire home.

September 1, 2023

Thank you so much! If I may ask, would this apply to both married filing jointly and married filing separately?

Employee
September 1, 2023

@taxquestions12345 wrote:

Thank you so much! If I may ask, would this apply to both married filing jointly and married filing separately?


Yes, your rent is still for the whole house or apartment.